Business Inform

8-13

Authors: Bielikova N. V.

The article is aimed at deepening the theoretical aspects of studying of the impact of economic reforms on the socio-economic development of Ukraine. It has been proved that development of theoretical support for the studying of the impact of reforms on the socio-economic development of the country should be based on ensuring the compatibility of strategic goals of projects along with the common goal. Such an approach involves harmonization of institutional, economic and social aspects of reforms in their integrated impact on the dynamics of the socio-economic development of the country’s economy. The author substantiates relevance of further solving of problems on estimation of influence of economic reforms on the formation of new trends of dynamics of the socio-economic development of the country according to the principles of integrity and hierarchity of economic system of Ukraine, and also conditionality of processes of generation of trends of structural dynamics of the development of economy under influence of reforming actions.

21-25

Authors: Lykjanchuk О. M., Volkova D. V.

The article is aimed at researching both the world and national theoretical base concerning definition of the concept of «infrastructure». The main characteristics of the concept of infrastructure are presented and the authors’ own interpretation is proposed. The current status of usage of infrastructure has been analyzed, the basic elements of infrastructure and its types are depicted schematically together with representation of the corresponding functions and effects from their interaction in the whole system of the national economy of the country. The basic functions of the functioning of each type of infrastructure are covered and a graduation of the effects from their interaction is presented. Relevance of creation of the appropriate legislative base on information provision and substantiation of the concept of infrastructure and all its types with individual explanation of each type is substantiated. It is suggested that the appropriate State bodies should pay attention to certain modification of conducting the activity and correction of information content of the official website of the Ministry of Infrastructure of Ukraine – for the further fuller, more detailed and efficient use.

33-39

Authors: Bila D. V.

The article is aimed at studying the experience of the European Union countries on regulation of the insurance companies’ activities for its efficient use in Ukraine. The European Union's insurance directives were considered, which allowed to form a single insurance market of the Member States, removed restrictions on the activity of branches, defined the basic principles of conducting economic activity of insurance companies, the main of which were: licensing procedure; requirements to solvency, capital, insurance reserves, transparency of activity and reporting of insurance companies, professionalism of managers, decency of owners of insurance companies. The changes of the regulatory requirements depending on the changes of external environment are analyzed, advantages of new risk-oriented regulation in the European Union are allocated, and the main problems disclosed at introduction of Solvency II are generalized. The measures to be taken in the implementation of Solvency II in Ukraine are proposed, the main of which are: determination of the time horizon of implementation and the phased planning of implementation of Solvency II, development of the reporting system of insurance companies, implementation of an effective communication system between the State regulatory body and insurance companies.

48-54

Authors: Zernova S. P., Untilova D. M., Bondarenko О. M.

The article researches the role of clusters in the conditions of decentralization of the socio-economic system of Ukraine. The cluster organization of the regional economy is an important sign of their innovative development and a condition of creation of the socio-economic system of a new level which would correspond to the current conditions. The regional clusters are able to act as efficient mechanisms capable of providing significant synergies through the integrated use of resources (material, labor, financial, information, etc.) of a certain territory. The cluster model becomes particularly important in the formation of the organizational and economic mechanism for strategic management of the regional development in the context of decentralization. Thus, the main purpose of the article is to research the influence of decentralization processes on the efficiency of functioning of clusters and the socio-economic development of regions of Ukraine.

62-67

Authors: Bogutska O. A., Brukhovetskiy Y. S.

The article is aimed at determining the priorities of investing the innovatively active enterprises and modeling the optimal structure of financing the innovation costs based on multi-criterion optimization. On the basis of applying of the method of analysis of hierarchies, the authors define the vectors of priorities in financing of the innovatively active enterprises of different kinds of economic activity by the criteria of development of external and internal market, employment, and environment-friendly productions. The optimal structure of financing of the innovation costs of enterprises in Ukraine according to the principle of coordination of economic interests of various economic entities such as the State, households and business, is calculated. The results of the research are aimed at optimizing the structure of financing the innovation costs and the structure of capital investments to increase the innovation component of production by types of economic activity in accordance with the objectives of the economic and investment policy of the State under certain institutional conditions.

74-80

Authors: Bryukhovetskaya N. Y., Ivanenko L. V.

The article is aimed at identifying, on the basis of statistical analysis and using the data obtained by the known international institutes, the significant indicators (factors) of investment activity of enterprises and the high added value in current conditions. The results of the correlation analysis, conducted according to the World Bank data, which were based on the indicators of 210 world countries as of the end of 2015, with the help of the IBM SPSS 27 package, have allowed allocating of the statistically significant indicators and factors of the high level investment activity of enterprises and added value. These indicators characterize: development of economic institutions, size of economy, openness of economy, organization of financial market; development of education, science and introduction of innovations; development of the sphere of information and communication technologies. In the future it is planned to carry out a separate independent deep theoretical, analytical and methodological research of the identified factors of investment activity of enterprises from the standpoint of development of the internal market and ensuring of economic security of the State.

87-95

Authors: Kuzmin O. Y., Zhuk L. V.

The article is aimed at classifying the systems of scientific and technical activity of higher educational institutions (universities) by various attributes. A classification of such systems is conditioned by necessity of thorough research and carrying out a correct comparative analysis of scientific effectiveness of higher educational institutions. The following basic classification attributes for division of systems are proposed: sectoral orientation of university, number of subjects of both scientific and technical activity, sources of financing of scientific and scientific-technical activity, degree of complexity of the scientific-organizational structure, territorial coverage of the market of the scientific-technical products. For example, it is proposed to distinguish by the number of subjects of the scientific-technical activity large systems (with more than 15 thousand persons), average systems (from 5 to 15 thousand persons), small systems (up to 5 thousand persons). The examples of universities assigned to each of the classification groups are provided and substantiated.

102-108

Authors: Sokolovska A. M.

The article is aimed at comparative analysis of financial autonomy of Ukrainian and Western European universities and determining, on the basis of this analysis, possible directions of expansion of such autonomy in Ukraine in connection with the introduction of legislative changes in the definition of the status of universities. The possibility of granting the State universities the right to choose one of the following statuses is substantiated: budget institution; State-owned non-commercial institution (organization) of non-market type; State-owned commercial institution organization) (i.e. entrepreneurial university). It has been determined that expansion of financial autonomy of the State-owned non-commercial institutions of higher education is possible on the way of transition from the budgeted to the grant financing; releasing the incomes from the provision of paid services from the restrictions imposed by the Budget Code of Ukraine; granting the right of not returning to the State the budgetary funds not used during the year; independently determine the norms of the number of persons receiving higher education for one position of scientific and pedagogical-scientific workers, as well as the norms of time for the educational and other work of pedagogical and scientific-pedagogical workers; establish enterprises for the production of innovation and/or production activities. Further scientific researches are required as to the issues of increase of the time horizon of budgetary financing of the Ukrainian universities in connection with the full-fledged functioning of the medium-term budget planning, and also conditions of introduction and principles of functioning of the State-owned entrepreneurial universities.

116-122

Authors: Andrenko O. A., Mordovtsev S. M.

The research is aimed at developing a methodical approach to the attributed selective study, which will provide timely identification of errors in the process of document formation, as well as developing proposals to reduce the level of possible deviations. A generalization of the studies on the audit sample indicates the lack of common opinion and approach to the use and practical application of selective methods in the audit. In terms of methodical approach the purpose, tasks, stages of formation of the attributed selective research are defined by means of the statistical method, allowing to establish a sample volume and the upper limit of accuracy according to the stratification of a sample. The calculations of the upper limit of the confidence interval for the determined deviation share, depending on the number of deviations and the permissible error, are presented. Prospects for further research in this direction are development of an approach to monetary selective researches in the audit.

133-138

Authors: Ivashchenko P. A.

The models of factor relations and interrelations of socio-economic processes are based on the corresponding theoretical and economic provisions and hypotheses. In the presence of statistical data, analytical or econometric models (model systems) can be constructed. Checking of adequacy of the models commonly uses the Fisher Criterion, determination coefficient and other instruments. The econometric approach presupposes the presence of unaccounted factors in the model, which are assumed to be coincidental with certain law of distribution. The hypothesis of presence/absence of randomness in the interaction of factors is not put forward as such. The article considers the possibility of applying the econometric approach in general. The criteria for assessing the presence of the factor of randomness of relations and interrelations of time series have been developed. The method of certain intervals for estimation of character of relations and interrelations between the factors that characterize socio-economic processes is proposed. Simulation experiments confirming the capacity of the method of evaluating the action of the random factor in socio-economic processes were carried out. Prospect for further researches would be development of a common methodology for econometric modeling, taking into consideration the nature of interrelations and relations between factors.

146-157

Authors: Mazur V. S.

The meaning of the system of the customer-oriented approach in management of hotel business, which allows getting additional income owing to a deep understanding and an effective customer satisfaction, has been researched in the article. Different authors’ approaches to the understanding and definition of the concept of the customer-oriented approach have been analyzed. The stages of the development of the customer-oriented approach have been suggested. The matrix of SWOT-analysis has been developed using the hotel “Halychyna” as the example, its data have been analyzed and the practical recommendations have been made. The comparative analysis of competitors – hotels of economic classes has been made. Service consumers of the researched hotel have been surveyed; an analysis of the level of the customer-oriented approach of the hotel “Halychyna” according to seven main blocks has been made; the coefficient of the level of the customer-orientedness of the company has been calculated; the level of customer loyalty has been evaluated. Defining the level of customer satisfaction, the issues for the analysis of the level of customer loyalty have been considered. Using the data of the analysis, recommendations were developed to increase the level of competition-oriented processes in order to improve the quality of service.

164-169

Authors: Vlashchenko N. M.

The article is aimed at researching the content of the concept of «availability of sanatorium-resort services» and the factors influencing it. The thesaurus concept of «accessibility» is considered and on its basis the author’s own definition of the concept of «accessibility of sanatorium-resort services» is formulated. It is concluded that this concept according to its characteristics corresponds to an object of fuzzy sets, and also belongs to the unstable limit states between supply and demand, that is, represents a typical object of marketing researches. The structure of the factors determining availability of sanatorium-resort services is presented graphically. On the basis of the conceptual provisions of the author’s interpretation of the concept of «accessibility» and of the analysis of situation in the sanatorium-resort complex (SRC) a set of measures has been proposed in order to ensure the availability of sanatorium-resort services of recreational enterprises for the population. Conceptual approaches to assessing the availability of SRC services have been developed, as well as a theoretical model for assessing opportunities for recovery at SRC enterprises on the part of vacationers.

177-183

Authors: Кarpyshyn Y. V.

The article is aimed at researching tendencies, identifying features of the State regulation of the large agrarian business activity, and improving the theoretical and applied basis of formation of the mechanism for regulatory influence in the context of agrarian policy of Ukraine. The theoretical and methodical issues of regulatory participation on the part of the State in activity of holdings are analyzed. It has been determined that the initiative State policy is implemented under the influence of the balanced socio-economic approach, in which the State regulation of the activity of agriholdings performs not the main, but auxiliary role, i.e.: strengthens the mechanisms for activation of commodity-financial turnover with the purpose of attraction of investments in agrarian sphere, development of its markets, including agricultural, increase of the level of integration processes directed to socio-economic development of rural areas. The author substantiates the directions of regulatory actions according to the strategy of development of agrarian policy of Ukraine for 2015–2020. It is proposed to coordinate the functioning of agriholdings with the strategy of development of rural territories on the basis of achieving a balance through improvement of the legal system, land reform, taxation, value-added chains, protection of environment, and a combination of agribusiness with science.

191-197

Authors: Sotnikova Y. V., Stepanova E. R., Kasmіn D. S.

The article is aimed at defining the place and role of transformation of employment forms in modern information (creative) society. The current forms of employment are analyzed in terms of historical aspect. In particular, the authors have studied a number of models of labor market development in the works of foreign economists, allocating the following: classical, neoclassical, Keynesian, monetarist and institutional models. The research on evolution of scientific views of domestic and foreign scholars has helped to propose the scheme of evolution of the labor market development. A number of the non-standard forms of employment has been allocated, in particular: work «without a workplace», work in part, self-employment, informal employment, etc. The carried out theoretical analysis of the evolution of labor market made provided to allocate the main differences between traditional and modern employment. It is found that there is a radicality of changes that occurred in the employment system of the information (creative) society, a formation of its destandardization. It is noted that the data of the national official statistics contain a very small number of non-standard forms, which can be analyzed both in time and by types of economic activity.

209-214

Authors: Semenchenko A. V.

The article is aimed at researching the impact of differentiation factors on both primary and secondary income distribution and substantiating of analyzing these factors by the stages of the income distribution. The author believes that the factors listed in the publication should be supplemented with those related to the condition of the country’s economy as a whole. The transition to the socio-market relations leads to changes in labor, financial-credit, legal, investment, technical, socio-domestic spheres of activity of the society. Demonopolization of the economy, development of various forms of ownership leads to changes in the distributive relations. The general socio-economic situation largely determines the direction and strength of other factors influencing the stratification of workers by income level. Achievement of the goal set has stipulated the necessity to solve some problems, the main ones are: studying of the income differentiation; determination of influence of factors of differentiation on the primary on secondary distribution of the incomes of population; analyzing of the factors of differentiation by the stages of the income distribution.

221-228

Authors: Matsikanych I. M.

The article is aimed at considering the main characteristics of the personnel composition of the IT industry enterprises and determining the factors influencing the efficiency of use of labor resources at IT enterprises. The factors which can be considered at definition of labor standards in enterprises of IT industry are allocated. The nature and priority of influence of factors on the efficiency of use of labor resources at enterprises of IT sphere with account of peculiarities of innovative labor are defined. Factors of influence on efficiency of labor at IT enterprises are analyzed using the method of the main components. Prospect for further research in this direction is the use of factors influencing the efficiency of the use of labor resources at IT enterprises to determine the standards of labor at the enterprises of IT industry. The development of norms and standards for the regulation of innovative labor can lead to higher profitability at enterprises as a whole.

235-240

Authors: Riabykina N. I.

The article substantiates that the results of economic activity, financial condition of enterprise, prospects of its further economic growth depend on the level of efficiency of use of circulating assets, while a balanced approach to its estimation and management provides the basis of stable development of enterprise along with improvement of economic condition in general. As it was determined on the basis of processing of the latest researches and publications by both foreign and domestic scholars-economists, the uniform opinion on the proposed system of indicators of efficiency of use of circulating assets, latitude of the scope, and specific aspects of the estimation methodology have not yet been formed. It has been concluded about expediency of substantiation and realization of the economic-mathematical model of optimization of the mechanism for rating the efficiency of use of circulating assets. The criterion for its optimality is increase of the turnover rate of circulating assets by reducing the size of goods, production stocks, and the share of receivables, as well as optimizing the management of receivables of enterprise.

249-255

Authors: Grytskov E. V., Velychko V. A.

The publication is aimed at defining the directions and features of functioning of domestic enterprises. The current status of the domestic enterprises of various spheres of economic activity is analyzed. A slowdown in the economic development of economic entities has been defined. It has been determined that in recent years there is an increase in the specific weight of the enterprises that have received a positive financial result, the largest volume of which belongs to the industry. The income generation is fulfilled by means of the net income from sale of products and the net earned insurance premiums, most of which again are obtained in industry. There is a strengthening of the production potential of enterprises due to growth of circulating assets in most spheres of economic activity (except for information and telecommunication spheres, the spheres of art, sports, entertainment and rest), and also there is a growth of turnover assets and equity. At the same time, there is an increase in current obligations, mainly due to accounts payable and other ongoing obligations.

261-266

Authors: Krutova A. S., Nesterenko O. O.

The article is aimed at developing a multi-purpose integrated accounting system, which is able to provide information for calculating indicators of the integrated report for all sections and allows to expand the object composition of accountance. It is proved that the basis of information provision of the management of modern business is the priority perception of accountance as a producer of accounting-reporting information. It is substantiated, that for formation of the integrated reporting it is necessary to introduce into practical activity of economic entities a multi-purpose integrated accounting system which represents an integral accounting-analytical complex. The multi-purpose integrated accounting system includes a traditional accountance system and is complemented by environmental, social, and strategic constituents. The complex characteristic of ecological, social, and strategic accounting is provided, their methods are defined, and the information which they produce is systematized.

275-285

Authors: Kotina H. M., Skrypka N. Y., Stepura M. M.

The article is aimed at researching the external public borrowings, external public debt and the related consequences. The current status of both the external State debt and the debt security of Ukraine is analyzed. The results of the research identified strengths and weaknesses in the use of external public borrowing; conclusions on the efficiency of the implementation of debt policy in Ukraine are formulated, as well as the ways of increasing the efficiency of the public debt management are proposed. The obtained results can be used as a theoretical and methodical basis for practical improvement of approaches to the implementation of external public borrowings and the public debt management.

296-302

Authors: Sus L. V., Sus Y. Y.

The article is aimed at studying tendencies and identifying features of Ukraine’s gold and foreign currency reserves, together with improving the theoretical and applied bases of their formation in the conditions of economic crisis. The theoretical and methodical issues of the process of formation of the NBU gold and foreign currency reserves are analyzed. The determined factors of influence on the structure of the gold and foreign currency reserves are classified into general and specific. The main tendencies in the dynamics of volumes of the NBU gold and foreign currency reserves, their composition, and currency structure in the period of 2013–2018 are considered. The probability of replenishment of reserves at the expense of various sources of their formation is substantiated. It has been suggested to increase the reserves not at the expense of own and borrowed sources of formation, but due to an efficient management of them, stipulating the necessity of determination of an optimum volume of the gold and foreign currency reserves fund of Ukraine.

309-313

Authors: Panura Y. V.

It is concluded that ensuring the efficiency of the tax administration system depends to a large extent on the general strategy and tactics in the sphere of taxation, which, in turn, depend on the specific tasks of the socio-economic policy. It is indicated that the strategy and tactics of development of the tax administration system are influenced by the level of professional training of the tax service staff, their ability to fulfill the actual tasks of tax policy within the limits of legal requirements. It is displayed that at the applied level the efficiency of tax administration is understood in the context of the possibility of fiscal authorities to warn and expose tax offenses, ensuring receipt of tax payments to the budget. It is suggested to take measures on «unshadowing of employment», further modernization of tax control, strengthening of countering the tax evasion (including the use of the «offshore» instruments).

322-330

Authors: Dunas N. V.

The article considers the modern approaches to applying methods of estimation of collateral at implementation of mortgage crediting by banks of Ukraine in comparison with the European initiatives on carrying out of such estimation; the content of political and regulatory obstacles concerning the implementation of foreign experience in the domestic practice of banking in terms of estimation of collateral property is disclosed; an analysis of the current status of the mortgage crediting market of the Ukrainian banks is carried out on the basis of analysis of dynamics of volumes of mortgage credits by types of currencies, also the main types of bank risks in the market of mortgage crediting are identified; peculiarities of the accounting-financial and legal functions of collateral, which determine the market estimation of the cost of collateral when issuing mortgage credits to bank borrowers, are disclosed; prospective directions of improvement of estimation of collateral property in the market of mortgage crediting by banks of Ukraine are proposed on the basis of application of innovations from foreign regulatory practice at organization of credit process in banks.

337-343

Authors: Kornieieva I. V.

The article is aimed at researching the features of mezzanine financing of the State-owned enterprises in Ukraine. The analysis of mechanisms for attraction of investment resources in the public sector is presented. The importance of development and introduction of alternative innovative mechanisms for attraction of financial resources by the State-owned enterprises in the international capital markets is reasoned. It is specified that implementation of the criteria of the IMF program by the indicator of the State budget deficit does not allow Ukraine to actively use the State guarantees to attract debt financing of the State-owned enterprises. It is underlined that the strategic State-owned enterprises are to a certain extent limited in the right to freely attract long-term capital through primary public offering. Under these conditions, mezzanine financing is seen as an alternative mechanism for attracting private capital to the State-owned companies and is a form of financial collateral that provides a combination of debt financing and financing on the basis of participation in equity. The author presents the mechanism for mezzanine financing of a State-owned enterprise. The role of international financial organizations (IFO) in adaptation of mezzanine financing for implementation of investment projects to the needs of enterprises belonging to the public sector is indicated.

351-358

Authors: Kotliarov I. I., Karpova V. V., Yenina A. O.

The article is aimed at researching the problematic aspects in the application of approaches and methods to the valuation of goods for tax purposes, customs clearance and preparation of financial statements, as well as developing recommendations for their solution. Features of valuation of goods and articles of own production at customs registration, taxation and preparation of financial reporting are identified. The most regulated should appear the area of customs clearance and accountance, in which the methods of valuation are based on international practice. The researching of valuation methods used in taxation has identified a number of problems related, first of all, to the insufficient normative regulation of use of the standard price mechanism for taxation purposes. This leads to problems in the sphere of tax administration and negatively affects the financial condition of both individual economic entities and the State as a whole. Suggestions on expansion of the field of application of transfer prices for the purposes of taxation on the operations not connected with foreign economic activity are presented. Further researches should be directed to the development of recommendations on improvement of the tax legislation concerning the definition of the standard price mechanism and expansion of the list of operations, which can be defined as controlled.

364-370

Authors: Korepanov O. S.

The article is aimed at adapting the international methodology for calculating the territorial development indices of information and communication technologies (ICT) by the International Telecommunication Union to the specifics of the formation of regional Information environment in Ukraine. The conceptual bases of creation of the ICT development Index are considered. Essence of the three subindices, which are the basis for determining the ICT Development index is disclosed: subindex of access to ICTs, subindex of use and subindex of practical skills, each subindex reflects different aspects of the ICT development process. The methodology of creating the ICT Development Index for the regions of Ukraine is presented. The essence and method of calculations of indicators for each of subindices are considered in detail. On the basis of the formed system of indicators, the information support with use of the official statistics on the regions of Ukraine is carried out. Proceeding from the analysis, it is proved advisable to use the practice of index analysis of regional specificity of the development of information and communication technologies in Ukraine for the ranking of the country regions depending on the regional ICT Development Index.

377-383

Authors: Skrynkovskyy R. M.

The article is aimed at substantiating theoretical provisions and developing practical recommendations to improve diagnostics of the maturity level of IT processes at the enterprise. It is determined that today at any enterprise using information systems and technologies (in the spheres of management, administration and IT law), business goals cannot be achieved without achieving IT goals, and IT goals, accordingly, can not be achieved without the optimal maturity level of IT processes. It is determined that diagnostics of the maturity level of IT processes at the enterprise is the process of identification, analysis and estimation of the level of performance of IT processes in the field of IT management (taking account of the risk assessment inherent in IT) with the purpose of making reasonable managerial decisions directed on achievement of desirable result of activity of enterprise in the systems of «effect - result», «goal - means - result» and «data - information - knowledge».

393-399

Authors: Liezina A. V.

The article is aimed at approbation of managerial innovations on creation of value of projects in practice of the domestic project-oriented business, namely: in the field of provision of services on power supply. The article contains a brief description of the results of approbation of the conception of projects value management at two enterprises of the sphere of provision of services on power supply, which are carrying out the economic activity in the territory of Kyiv region. Two radically different projects were chosen for introduction of innovations: the commercial – project of electric supply of residential house of physical person in the village of Zazymye (Brovary district, Kyiv region) and the social – project of capital repair of street lighting lines in the Gogolevska street of the village of Shevchenkove (Brovary district, Kyiv region). As a result of implementing of the conception of projects value management, high indices of the degree of providing value parameters for the stakeholders of project were obtained. All value expectations of other interested parties were also considered and created. Thus, it can be stated that the proposed author’s conception of projects value management can be easily integrated into the practice of project management and, presumably, will be the next step in the development of the design management theory.

405-410

Authors: Lishchynska V. V.

The article is aimed at researching the existing approaches to strategic analysis of enterprises’ activities, determining the influence of external and internal environment factors on the strategic choice of bakery enterprises, and evaluating their competitive positions in the market of bread and bakery products. Advantages and disadvantages of using both the competitive and the resource models of strategic analysis are defined. The PEST-analysis of the external environment is carried out, the external factors which exert the greatest influence on the operative and strategic activity of bakery enterprises are allocated. An evaluation of the competitive environment of the market of bread and bakery products according to the five competitive forces model of M. Porter is carried out. The key factors of success in the market of bread and bakery products, the main spheres of formation of competitive advantages of bakery enterprises are determined. Prospects for further researches in this direction are analysis of effectiveness of the basic strategies of competition and development of methodical recommendations on formation of individual competitive strategies of bakery enterprises.

419-423

Authors: Stokaz Y. M.

The article presents the theoretical foundations of research of development processes together with formation of strategic knowledge of enterprise. The article defines the basic provisions of the resource, behavioral and institutional approaches, which comprise the theoretical basis for research of problematics of formation and development of strategic knowledge of enterprise, allocation of their kinds, methodical support for assessment, development, and implementation of the appropriate organizational models. The strategic knowledge of enterprise is represented by experience, competence, skills, and abilities. The key importance among the types of strategic knowledge is contained in the managerial and organizational knowledge of enterprise.

430-435

Authors: Zavidna L. D.

The article is aimed at researching the process of formation of the financial strategy of enterprise and its substantiating within the system of enterprise development management. The sequence of stages of formation of financial strategy is presented. It is proved that the financial strategy is the guiding vector of management of enterprise and its production-economic activity in the contemporary globalized, dynamic, and competitive market environment. The mechanism of diagnostics of the financial strategy of enterprise is proposed on the basis of results of an analysis of efficient resource potential management and an assessment of financial status of 21 enterprises in the hotel industry from 10 regions of Ukraine and the city of Kyiv. In order to determine the rehabilitation ability of enterprise in the hotel industry, the Franchon – Romane matrix of financial strategy has been built. The proposed mechanism for diagnostics of the financial strategy of hotel enterprises will provide to integrated assessing of the financial stability of enterprise and the depth of financial crisis, taking into consideration the objectives of functioning and the results of activity according to the following key parameters: liquidity, financial stability, and profitability.

445-454

Authors: Segeda I. V.

The article is aimed at researching the existing approaches to development management of hotel industry of region. The article substantiates the financial-economic feasibility of the introduction of outsourcing, adaptive room inventory, and provision of residential premises for rent in the activities of large, medium and small hotels together with similar means of accommodation in the Eastern, Western, Southern, Northern, and Central regions of Ukraine. It has been identified that the development of special methodical recommendations concerning the use of one or another form of work organization is a prerequisite for improving the development management of the hotel industry in a particular region taking into consideration possible risks and specificity of hotel services. For this purpose the sequence of actions on choice of the necessary form of organization of activity of hotel activity has been formed, which is based on expert-statistical method and confirms necessity of adaptation of hotel enterprises to contemporary conditions in terms of services for hotel consumers.

461-466

Authors: Ahaverdiieva K. F., Ivanisov O. V., Lebedinska O. S.

The publication is aimed at substantiating the necessity of carrying out social audit at domestic enterprises. The relevance and necessity of social audit in the context of the social responsibility of business is substantiated. The theoretical substantiation of the concept of «social audit» is researched. The peculiarities of carrying out social audit in certain subsystems of socio-labor sphere are generalized, using the peculiarities of foreign experience. Prospects for further research at the level of analysis is studying of peculiarities of organization of social audit in the implementation of economic activities by modern enterprises. In the applied aspect, specific mechanisms and technologies of social audit remain insufficiently studied.

474-478

Authors: Hryhorieva Y. А.

The article studies the carrying out of marketing researches on consumer behavior and searching for new approaches to the client in the prevailing conditions to attract and increase consumer demand. Despite the considerable amount of publications on the consumer behavior research, the problem of development and implementation of marketing instruments of influence on consumer behavior suffers the lack of ample attention, which requires further research in this area, particularly with regard to automakers. A marketing research on consumer behavior was carried out, in the framework of which the attitude of consumers to the cars of domestic production was analyzed; the factors determining the choice and belonging to a certain segment depending on the purpose of purchase of a car were identified; the most popular among consumers of automakers’ products kinds of advertising for effective media influence by automakers on the target audience were determined.